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Date: 11-Nov-2024 Category: Extra Ordinary State: Union Government Country: India

Extension of RoDTEP scheme for exports made from DTA Units and AA/EOU/SEZ Units reg

Issued by Ministry of Commerce and Industry · Directorate General of Foreign Trade

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Executive Summary & Key Takeaways

What it means

  • This gazette notification announces the extension of the Remission of Duties and Taxes on Exported Products (RoDTEP) scheme for certain categories of exporters and also notifies revised rates under the scheme.
  • The RoDTEP scheme provides rebates on taxes and duties for exported products, aiming to boost exports.
  • The notification extends the scheme's validity and introduces revised rates for different categories of exporters.

Key Changes

  • The RoDTEP scheme for exports from Domestic Tariff Area (DTA) units is extended from September 30, 2024, to September 30, 2025.
  • The RoDTEP scheme for exports from Advance Authorization holders (excluding deemed exports), Export Oriented Units (EOUs), and Special Economic Zone (SEZ) units is extended from September 30, 2024, to December 31, 2024.
  • New RoDTEP rates are notified effective from October 10, 2024, based on the recommendations of the RoDTEP Committee.
  • Revised rates are provided in Appendix 4R (for DTA units) and Appendix 4RE (for Advance Authorization holders, EOUs, and SEZ units).
  • Exports made between October 1, 2024, and October 9, 2024, will continue to be governed by the existing rates as per Notification No. 70/2023 dated March 8, 2024.
  • The notification allows for changes to scheme benefits, including revisions or deletions in eligible items, rates, per unit value caps, and other measures, to adhere to the budgetary framework of the Foreign Trade Policy (FTP) 2023.

Impact Analysis

Impact on DTA Units

  • DTA units should ensure compliance with the revised rates and per unit value caps to avail the RoDTEP benefits.

Impact on Advance Authorization Holders, EOUs, and SEZ Units

  • These units should plan their exports considering the scheme's limited extension till December 31, 2024.

Impact on Exporters

  • Exporters need to ensure that their exports are within the approved budget of the scheme

Action Items

  • Plan exports to maximize benefits within the extended periods, especially for AA/EOU/SEZ units.

Key Entities Referenced

RoDTEP Scheme: Remission of Duties and Taxes on Exported Products scheme, providing rebates on taxes and duties for exported products. DTA Units: Domestic Tariff Area units, which are manufacturing units located within the domestic area of the country. Advance Authorization Holders: Exporters who have been granted an advance authorization to import inputs for export production. EOUs: Export Oriented Units, which are units primarily engaged in manufacturing for exports. SEZ Units: Special Economic Zone units, which are units located within a designated SEZ. DGFT: Directorate General of Foreign Trade, the government body responsible for foreign trade policies and regulations. FTP 2023: Foreign Trade Policy 2023, which outlines the government's policies and strategies for foreign trade. Foreign Trade (Development and Regulation) Act, 1992: The act that empowers the central government to make changes related to foreign trade. Notification No. 70/2023 dated 08.03.2024: The previous notification that is being amended by this gazette notification. Appendix 4R: Appendix containing revised RoDTEP rates for DTA units Appendix 4RE: Appendix containing revised RoDTEP rates for Advance Authorization holders, EOU and SEZ units
Official Source Record View Original Source →
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रजिस्ट्री स.ं डी.एल.- 33004/99 REGD. No. D. L.-33004/99 सी.जी.-डी.एल.-अ.-11112024-258566 CG-DxLx-xEG-I1D1H1x1x2x0 24-258566 xxxGIDExxx असाधारण EXTRAORDINARY भाग II—खण् ड 3—उप-खण्ड (ii) PART II—Section 3—Sub-section (ii) प्राजधकार स ेप्रकाजित PUBLISHED BY AUTHORITY स.ं 4486] नई दिल्ली, सोमवार, नवम्ब र 11, 2024/कार्तकि 20, 1946 No. 4486] NEW DELHI, MONDAY, NOVEMBER 11, 2024/KARTIKA 20, 1946 ( ) (fons'k O;kikj egkfuns'kky;) अजधसचू ना नई दिल्ली, 30 जसतम्बर, 2024 का.आ. 4867(अ).—le;&le; ij ;Fkk la'kkfs/kr fon's k O;kikj uhfr 2023 ds iSjk 1-02 ds lkFk ifBr fon's k O;kikj ¼fodkl vkSj fofu;eu½ vf/kfu;e] 1992 dh /kkjk 5 }kjk çnÙk 'kfä;kas dk ç;ksx djr s gq,] dsæa ljdkj vf/klwpuk la[;k 70@2023 fnukda 08-03-2024 esa fuEufyf[kr ifjorZu djrh gS] uker% i. 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The RoDTEP Scheme, for export of products manufactured by DTA Units, is being extended beyond 30.09.2024 till 30.09.2025; ii. The RoDTEP Scheme, for export of products manufactured by Advance Authorization holders (Except deemed exports), Export Oriented Units (EOUs) and SEZ Units, is being extended beyond 30.09.2024 till 31.12.2024.[भाग II—खण् ड 3(ii)] भारत का रािपत्र : असाधारण 3 iii. However, notwithstanding the extension of the Scheme provided beyond 30.09.2024 in sub-paras i) and ii) above, in order to adhere to the budgetary framework as provided in Para 4.54 of FTP 2023, so that the outgo remains within the approved budget of the Scheme, necessary changes shall be made to the Scheme benefits, wherever necessary, including revisions or deletions in the eligible RoDTEP export items, rates, per unit value caps and other measures as per Para 4.54 (v), (vi). (vii) of FTP 2023, as and when required. 2. The new RoDTEP rates based on the recommendation of RoDTEP Committee are being notified w.e.f. 10.10.2024 under revised Appendix 4R (for DTA units) and Appendix 4RE (for Advance Authorization holders (Except deemed exports), Export Oriented Units (EOUs) and SEZ Units). However, for exports made between 01.10.2024 and 09.10.2024, the existing rates as in Notification No.70/2023 dated 08.03.2024 shall continue to apply. 3. The new Appendix 4R and Appendix 4RE containing the eligible RoDTEP export items, rates and per unit value caps, wherever applicable is available at the DGFT portal- www.dgft.gov.in under the link ‘ReguIations>RoDTEP’. Effect of this Notification: The RoDTEP scheme is extended for exports made from DTA Units till 30.09.2025 and AA/EOU/SEZ Units till 31.12.2024. The revised rates as in Appendix 4R and Appendix 4RE are also notified for implementation with effect from 10.10.2024. once the ICEGATE portal gets updated with new rates. [F. No. 01/61/180/155/AM21/PC-3/PART-3] SANTOSH KUMAR SARANGI, Director General of Foreign Trade Ex-officio Addl. Secy. Uploaded by Dte. of Printing at Government of India Press, Ring Road, Mayapuri, New Delhi-110064 and Published by the Controller of Publications, Delhi-110054.

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